{
  "url": "https://openlegislation.uk/qualifying-private-placement-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/qualifying-private-placement-regulations-2015/introduction.json",
  "legislation": "uksi/2015/2002",
  "legislation_title": "The Qualifying Private Placement Regulations 2015",
  "legislation_url": "https://openlegislation.uk/qualifying-private-placement-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 9th December 2015\nLaid before the House of Commons 10th December 2015\nComing into force 1st January 2016\nThe Treasury make the following Regulations in exercise of the powers conferred by section 888A of the Income Tax Act 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 3. Section 888A was inserted by section 23 of the Finance Act 2015 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/2002/introduction",
    "retrieved_at": "2026-10-28T23:29:26.941420+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}